A thermally conductive structure of a light emitting diode (LED) includes a vapor chamber, an insulating layer, an electrically conductive layer and a plurality of LEDs. In the invention, the insulating layer is plated over a surface of the vapor chamber; the electrically conductive layer disposed on the insulating layer is electrically separated from the vapor chamber and has a first electrode and a second electrode; and the LEDs arranged on the insulating layer respectively have a first leg connected to the first electrode and a second leg connected to the second electrode; thereby, the invention has an excellent performance of thermal conduction and heat dissipation, which is capable of prolonging the lifespan of LED.